Base erosion and profit sharing paper

Published on 17 Oct 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

We are living in a post-GFC world where economies, trade, commerce and technology are rapidly changing. In this evolving environment, the question is whether the tax policies and rules should also change, and if so, how?

This paper unpacks this question by drilling into key BEPS issues, outlining the current state of play, examining viable reform options, and speculating how BEPS will affect the tax system in the future. It covers:

• BEPS - What is it and what does it mean?
• the international context
• the Australian context and insights into the forging of the Australian Policy
• possible BEPS-driven reform and implications for the taxpayers and the ATO.

Author profiles

Dr Niv Tadmore CTA

Dr Tadmore is a Tax Partner at Clayton Utz. His key focus areas of practice are dispute resolution, international tax and transfer pricing. He has particular expertise in the energy & resources, high-tech, digital and manufacturing sectors. He represents The Tax Institute on the ATO’s Dispute Resolution Working Group, and is a member of the ATO’s Large Business Advisory Group and the Treasury BEPS Advisory Group. He was recently appointed to the global Executive Committee of the International Fiscal Association. - Current at 19 May 2017

More by Niv TADMORE

• Managing tax disputes in a changing environment paper - 14-March-2012
• Source taxation of cross-border intellectual supplies - concepts, history and evolution into the digital age. - 01-January-2007
• Clicks vs Bricks: The Interaction Between OECD PE Concept and Web Sites - 09-April-2001
• Australia: Bilateral investment treaties in the Asia-Pacific region - the interaction of law, policies and economic interests - 01-April-1998
• Treaty shopping and international tax avoidance- an Australian perspective. - 01-April-1996

Click here to expand/collapse more articles by Niv TADMORE.

Benjamin Lancaster ATI

Benjamin is a Senior Lawyer at Clayton Utz. - Current at 18 September 2015

More by Benjamin LANCASTER

• Relationship breakdown family law proceedings and the Commissioner: Current issues paper - 26-February-2015

Click here to expand/collapse more articles by Benjamin LANCASTER.